 Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVAThe Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT RevenueMPRA Paper from University Library of Munich, Germany Abstract: Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional reform. Particularly, two issues deserve to be investigated, so far systematically neglected, if not absolutely ignored: the first concerning the regulation of revenue taxes sharing mechanism, the second, which is included in the first issue, regarding how choosing some even criteria of territorial distribution of tax revenue. In particular, this paper focuses on this second issue, joining the recent debate about the enforcement of the art. 119 of the Constitution (fiscal federalism) with a critical analysis of the "sales splitting up method", suggested in order to best realize VAT's decentralization and to make the local civil service aware of its responsibilities. Keywords: Value Added Tax; Tax Evasion; Intergovernmental Fiscal Relations; Differentials among Jurisdictions; Fiscal Federalism (search for similar items in EconPapers) Published in Rivista economica del Mezzogiorno 1-2.a. XXI(2008): pp. 103-126 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:30024 Access Statistics for this paper More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC. |
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